→ MBIJ:謝謝!!! 02/13 12:41
(C) When lawmakers establish income tax rates in order to generate a certain
level of revenue, they do not allow adequately for revenue that will be lost
rate varies from year to year.
此答案中 allow for 不是「允許」而是「考慮」的意思。
因此，這答案說：
立法者為了達成某種收入層級，而制訂所得稅率時，並「沒有充分考慮」到有些稅收會
因為逃漏稅而每年都會有所變化。
所以，相反的情況是，「已經充分考慮了逃漏稅」，所以會先將稅率訂得較高，因此
當有人逃漏稅時，並不需要因應地調高稅率，那麼原文所說的惡性循環便不會發生，
如此便滿足題目所問的「除非在下列何種情況下」。
參考看看。
※ 引述《MBIJ (自以為是的人很多)》之銘言：
: 請問一下這一題題目
: 我反覆看了好多遍
: 但還是不懂為何答案是這樣....
: When people evade income taxes by not declaring taxable income, a vicious
: cycle results. Tax evasion forces lawmakers to raise income tax rates, which
: causes the tax burden on non-evading taxpayers to become heavier. This,
: in turn, encourages even more taxpayers to evade income taxes by hiding
: taxable income.
: The vicious cycle described above could "not" result unless which of the
: following were true.
: (A) An increase in tax rates tends to function as an incentive for taxpayers
: to try to increase their pretax incomes.
: (B) Some methods for detecting tax evaders, and thus recovering some tax
: revenue lost through evasion, bring in more than they cost, but their success
: rate varies from year to year.
: (C) When lawmakers establish income tax rates in order to generate a certain
: level of revenue, they do not allow adequately for revenue that will be lost
: through evasion.
: (D) No one who routinely hides some taxable income can be induced by lowering
: of tax rates to stop hiding such income unless fines for evaders are raised
: at the some time.
: (E) Taxpayers do not suffer from each other with respect to the rate of
: taxation that will cause them to evade taxes.
: 正確答案是C
: 但是我不懂為何耶
: 有強者可以為我解答嗎?
: 感謝!!
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